Thanks but take a look at this link
https://groups.yahoo.com/group/costingbyparaggupta/files/Costing%20%26%20O.R.%20(i.e.%20Advance%20Mgt%20Accounting-New%20Course)/Costing%20Book%20(with%20solutions)/2nd%20Edition/
"CVP-Old Course.zip
This chapter is applicable to students of Old Course only---Since this chapter has been removed from new course so it is very imp. from examination point of view"